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SIJIL PELAJARAN MALAYSIAN

KEMENTERIAN PELAJARAN MALAYSIA

TUGASAN PROJEK KERTAS 3756/3

TINGKATAN 4

NAMA CALON : Kow Yue Ann

ANGKA GILIRAN : JB503D022

NO KAD PENGENALAN : 990301-04-5700

SEKOLAH MENENGAH FOON YEW

59-C, JALAN IBRAHIM SULTAN

80300 JOHOR BAHRU

JOHOR.

| | |Muka Surat |
|i |Perakuan Calon |1 |
|ii |Penghargaan |2 |
|iii |Pengenalan Perniagaan |3-4 |
|iv |Profil Perniagaan | 5 |
|v |Perancangan Urusniaga | 6 |
|vi |Dokumen Perniagaan | 7-33 |
|vii |Buku Catatan Pertama |34-39 |
|viii |Lejar |40-43 |
|ix |Imbangan Duga |44 |
|x |Penilaian Stok Akhir |45 |
|xi |Penyata Pendapatan | 46 |
|xii |Kunci Kira-kira |47 |
|xiii |Rumusan | 50 |

PERAKUAN CALON

Saya memperakui bahawa Tugasan Projek yang dikemukakan untuk memenuhi syarat Peperiksaan Sijil Pelajaran Malaysia 2016 bagi mata pelajaran Prinsip Perakaunan 3756/3 adalah tulen.

TANDATANGAN CALON :

NAMA CALON : Kow Yue Ann

ANGKA GILIRAN : JB503D022

NO KAD PENGENALAN : 990301-04-5700

1

PENGHARGAAN

Tugasan projek ini dapat saya laksanakan dengan sempurna serta lancar dengan bantuan dan kerjasama daripada beberapa pihak. Dengan mengambil kesempatan ini, ingin saya rakamkan setinggi-tinggi penghargaan dan ucapan jutaan terima kasih atas kerjasama pihak-pihak yang telah memberi sumbangan yang sungguh bermakna ini kepada saya sehingga tugasan ini dapat disiapkan.

Saya juga ingin mengucapakan jutaan terima kasih kepada guru Prinsip Perakaunan saya, Cikgu Chew Kian Peng kerana memberi peluang kepada saya membuat projek ini di samping memberi bimbingan dan panduan kepada saya. Sokongan penuh ibu bapa dalam penghasilan tugasan ini amat saya hargai.

Penghargaan ini juga saya tujukan kepada pemilik KEDAI ALATAN TULIS Kedai Ann kerana rela mengorbankan masa dalam memberi maklumat dan tunjuk ajar yang banyak membantu saya untuk menjayakan tugasan projek ini.

2

PENGENALAN PERNIAGAAN

Saya, Kow Yue Ann memulakan perniagaan sebagai seorang milikan tunggal di Johor dengan nama KEDAI ALATAN TULIS Kedai Ann. Saya dibantu oleh seorang pekerja dengan gaji RM1,300 sebulan.

Baki perniagaan pada awal bulan Ogos 2015 adalah seperti berikut:

| | RM |
|Kenderaan |50 000 |
|Stok |28 250 |
|Penghutang |3 050 |
|Bank |25 000 |
|Tunai |400 |
|Modal |106 700 |

(i) Jenis Perniagaan

KEDAI ALATAN TULIS Kedai Ann adalah perniagaan milikan tunggal yang menjalankan perniagaan menjual pelbagai alatan tulis.

(ii) Sebab-sebab memilih perniagaan

• Saya mempunyai sepuluh tahun pengalaman dalam perniagaan alatan tulis.

• Mempunyai modal yang cukup untuk memulakan perniagaan

• Alatan tulis mempunyai pasaran yang luas

(iii) Kelebihan menjalankan perniagaan

• Jenis perniagaan milikan tunggal memerlukan jumlah modal yang kecil

• Jenis perniagaan milikan tunggal mudah ditubuhkan sebab perniagaan tidak perlu mematuhi banyak syarat-syarat penubuhan.

• Lokasi perniagaan berhampiran dengan golongan pelanggan , maka mempunyai hubungan yang rapat dengan pelanggan.

• Keuntungan jenis perniagaan milikan tunggal dikenakan cukai pendapatan peribadi yang rendah

3

(iv) Risiko-risiko yang bakal dihadapi:

• Pekerja kurang insentif kerana perniagaan kecil tiada kemampuan untuk memberi keistimewaan-keistimewaan seperti yang diberikan oleh perniagaan yang besar.

• Tidak dapat menikmati kebaikan perniagaan alatan tulis yang besar seperti belian stok secara pukal, menikmati diskaun tunai dan sebagainya.

• Stok yang berlebihan akan menyempitkan ruang, modal terikat, risiko kecurian serta kerosakan dan peringkatan kos-kos lain.

• Pengurusan stok melibatkan pengurusan kuantiti dan keadaan stok supaya berada dalam keadaan baik dan cukup bilangannya.

• Pengurusan stok melibatkan kerja-kerja yang rumit seperti menyediakan stok, menyusun stok, menyimpan stok dan merekodkan stok.

4

|PROFIL PERNIAGAAN |
| | | |
| |Maklumat Perniagaan | |
|I |Nama Perniagaan | KEDAI ALATAN TULIS Kedai Ann |
|Ii |Nama Pemilik | Kow Yue Ann |
|Iii |Lokasi/Alamat | 55,Jalan Molek 3/1,Taman Molek 81100Johor Bahru. |
| | | |
|IV |Jenis Perniagaan |Milikan Tunggal |
| | |Menjual Alatan Tulis |
|V |Tempoh Perakaunan |1 Tahun |
| | |(1 Ogos 2015 – 31 Julai 2016) |
|Vi |Tempoh Rekod |1 Bulan |
| | |(1 Ogos 2015 – 31 Ogos 2015) |
|Vii |Modal Perniagaan pada awal bulan Ogos |RM77,900 |
|Viii |Jumlah Pekerja |Seorang dengan gaji RM1,300 sebulan |
|Ix |Status Perniagaan | Meneruskan Perniagaan |
|X |Nama dan alamat bank |Hong Leong Bank Berhad |
| | |120-122, Jalan Abang, |
| | |81200 Johor Bahru, |
| | |Johor. |
| | | |
|Xi |Nombor Akaun |009-99-33174 -9 |

5

PERANCANGAN URUSNIAGA

Senarai nama dan alamat pembekal

Urusniaga secara kredit:

Pembekal 1 : KedaiABC

3,Jalan Megah 6,Taman Megah

82300,Johor Bahru,Johor.

Pembekal 2 : Kedai DEF

56,Jalan Mewah 9, Taman Mewah,

81600 Johor Bahru,Johor.

Urusniaga secara tunai:

Pembekal 1 : Kedai Kan

53,Jalan Bunga21, Taman Sagu

81700 Johor Bahru,Johor.

Senarai nama dan alamat pelanggan

Urusniaga secara kredit:

Pelanggan 1 : Kedai Sumathi

99,Jalan Kolam Air, Bandar Seri Onn,

81900 Johor Bahru,Johor.

Pelanggan 2 : Perniagaan Jiajin

55,Jalan Tasek, Taman Seri Austin,

81500 Johor Bahru, Johor.

Urusniaga secara tunai:

Pelanggan 1 : Kedai Soya

8,Jalan Ibrahim,Taman Tanjung Putri,

81300,Johor Bahru

Pelanggan 2 : Kedai Melonee

29,Jalan Keris 5/6,Taman Kasih,

81300Johor Bahru, Johor.

6

Rumusan

Tugasan projek ini telah disempurnakan dalam tempoh masa dua bulan. Semasa melaksanakan tugasan ini, saya telah menguasai kemahiran seperti mengorganisasi, menganalisis,, mentaksir dan mengaplikasi serta merekod urus niaga menggunakan asas perakaunan. Semua urusniaga menggunakan nilai mata wang Ringgit Malaysia, dan direkod berdasarkan sistem catatan bergu yang betul. Semua asset bukan semasa direkod mengikut prinsip kos sejarah dan stok akhir dinilai berasaskan konsep konservatisme.

Pelaksanaan projek ini dilaksanakan mengikut proses kitaran perakaunan.

• Penyediaan dokumen perniagaan

• Perekodan buku catatan pertama

- Jurnal Am

- Jurnal Belian

- Jurnal Jualan

- Jurnal Pulangan Belian

- Jurnal Pulangan Jualan

- Buku Tunai

• Pengeposan ke Lejar

• Penyediaan Imbangan Duga

• Penyediaan Penyata Kewangan

Secara kesimpulannya, saya telah dapat memahami dan menghayati proses kitaran perakaunan yang lengkap untuk satu tempoh perakaunan.

50

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ISI KANDUNGAN…...

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